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Filing a challenge against an administrative act or a measure

If you find that your rights have been violated or your freedom has been restricted by an administrative act issued by a tax authority or a measure taken by a tax authority, you may file a challenge against the administrative act or the measure or file an action with a court. Unlike judicial proceedings, challenge proceedings are considerably simpler, cheaper and faster possibilities for protection of one’s rights. The Estonian Tax and Customs Board shall make a decision on the challenge within thirty days after the receipt thereof.
 

Filing a challenge


A challenge shall be filed in Estonian and in writing with the Estonian Tax and Customs Board:

A challenge against an administrative act shall be filed within thirty days as of the date of notification of or delivery of the administrative act and against a measure within thirty days as of the day when the person filing the challenge becomes or should have become aware of the challenged measure.
 

Signing a challenge


A challenge shall be signed in one’s own hand or digitally by the person filing the challenge or by the representative of such person. If the challenge is submitted by the representative of the person filing the challenge, the challenge shall append his or her authorisation document thereto (the document signed in his/her own hand or digitally).

In addition please read the instruction for filing a challenge (239.97 KB, PDF).
 

07.02.2017